SSGR HOSPITAL AND RESEARCH CENTRE PRIVATE LIMITED ,HALDWANI vs. DCIT/ACIT, CENTRAL CIRCLE,HALDWANI, HALDWANI

ITA 73/DDN/2025Status: DisposedITAT Dehradun17 September 2025AY 2014-2015Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)1 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the statement of a director and the DVO's report alone do not constitute incriminating material in the absence of other corroborative evidence found during the search. Relying on the Supreme Court's judgment in Abhisar Buildwell, additions cannot be made without incriminating material unearthed during the search.

What were the facts?

A search and seizure operation was conducted at SSGR Hospital and Research Centre Pvt. Ltd. based on which additions were made. The Assessing Officer (AO) relied on the DVO's report regarding the fair market value of construction and a director's statement to make additions under section 69B.

What were the issues?

Whether additions made by the AO based on a director's statement and DVO report are valid without incriminating material found during the search.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 142(1),Section 69B,Section 147,Section 148

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Cases cited in this judgment(2)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI

Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL

Hearing: 10/09/2025Pronounced: 17/09/2025

Heard together (5 matters)

I.T.A. No. 70/DDN/2025
I.T.A. No. 71/DDN/2025
I.T.A. No. 72/DDN/2025
I.T.A. No. 73/DDN/2025
I.T.A. No. 41/DDN/2025

Read from the judgment's own cause title. This page is filed under one of them.

PER YOGESH KUMAR, U.S. JM: The captioned appeals are filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeal) (‘Ld. CIT(A)’ for short), Lucknow,3 dated 08/01/2025pertaining to Assessment Years

2011-12 to 2015-16 respectively.

2.

There is a delay of 18 days in filing the captioned Appeals.

Application for condo

The order continues below.

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